M/s. Jaspreet Singh Jolly Versus C.C.E. New Delhi

Law of Estoppel - Law of Merger - Jurisdiction of commissioner - fresh proceedings initiated after final adjudication - import of one Hummer H2 right hand drive each from Dollar Auto Works, Dubai, UAE - undervaluation - Held that: - initiation of fresh proceedings against the same importer by way of fresh show cause notice alleging under valuation of the car can neither be appreciated nor be upheld. If the Revenue was of the view that there was undervaluation of the car, the same should have bee .....

rder is not sustainable - appeal allowed - decided in favor of appellant. - C/53460/2015-CU(DB) - FINAL ORDER NO. 52743/2017-CU(DB) - Dated:- 3-4-2017 - Ms. Archana Wadhwa, Member (Judicial) and Shri V. Padmanabhan, Member (Technical) Shri. P.A. Augustian, Advocate for the Appellant Shri Yogesh Agarwal, DR for the Respondent ORDER Per Archana Wadhwa: As per the facts on record, the appellant imported one Hummer H2 right hand drive each from Dollar Auto Works, Dubai, UAE. It has been alleged that .....

said order of the Commissioner was challenged before the Tribunal and Tribunal vide its final order no. 1197-1198/2008 dated 22.08.2008 upheld the confiscation of the vehicle but reduced the redemption fine and penalty to ₹ 2 lakhs and ₹ 1 lakhs respectively. The said order of the Tribunal was put to challenge before the Hon ble High Court by the Revenue. Hon ble High Court vide its order dated 11.10.2012 observed that the Tribunal has not given any reasoning for reduction in the re .....

3. In the meanwhile, the appellant was issued another show cause notice dated 17.11.2008 i.e. after the first order of Commissioner was passed on 24.03.2008, alleging under valuation of the car based upon certain investigations and accordingly proposing to enhance the value of the car. It is also seen from the said show cause notices that the Revenue had also filed an appeal before the Tribunal against the first order dated 24.03.2008 passed by the Commissioner on the issue of valuation. The fa .....

cal amount and redemption fine of ₹ 10 lakhs. The said order is impugned before the Tribunal in the present proceedings. 3. After hearing both the sides, we note that first adjudication in respect of the same very hummer car took place on 24.03.2008 and the said order of the Commissioner was appealed against before the Tribunal. Tribunal granted some relief to the importer in terms of its final order dated 22.08.2008. As such the first order of the Commissioner got merged with the order of .....